The COVID-19 pandemic has significantly accelerated the adoption of remote auditing, a practice enabled by digital technologies and characterized by the absence of auditors’ physical presence at client sites. This study presents a comprehensive and critical literature review of remote auditing, structured around five key dimensions: (1) the implementation of new technologies, (2) changes in audit procedures and professional profiles, (3) implications for audit quality, (4) impacts on auditors’ work-life balance, and (5) associated opportunities, risks, and challenges. The review synthesizes empirical findings and assesses the methodological approaches, sample characteristics, and geographical distribution of existing studies. The study identifies gaps for each dimension and proposes cues for future research. Findings indicate that while ICT tools facilitate remote audits, disparities in their use result in uneven adoption across firms. Remote auditing has reshaped auditor roles, emphasizing autonomy and digital skills, yet challenges persist in replicating in-person procedures. The impact on audit quality remains inconclusive, often based on subjective perceptions. Remote work improves flexibility for some auditors but raises concerns about stress and social isolation for others. The transition presents opportunities for a hybrid audit model, though it introduces ethical, supervisory, and cybersecurity risks. The study highlights the need for regulatory frameworks and calls for future research using mixed methods and cross-contextual comparisons to assess the effectiveness and long-term effects of remote auditing. Practical insights are provided for audit firms, educators, and policymakers to support sustainable remote audit practices.